# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Supplementary Provisions, Article 11)（書式に関する経過措置） — address `suppl-4209-24/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4209-24/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11 **第一項** 別表第三（一）の改正規定（附則第一条第二号及び第三号（施行期日）に規定する同表の改正規定を除く。）、別表第三（二）の改正規定（同条第二号及び第三号に規定する同表の改正規定を除く。）及び別表第三（四）の改正規定（同条第二号及び第三号に規定する同表の改正規定を除く。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付する同条に規定する計算書について適用し、施行日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4209-24/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-1 The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (excluding the provisions amending that table prescribed in Article 1, items (ii) and (iii) (Effective Date) of the Supplementary Provisions), the provisions amending Appended Table III (2) (excluding the provisions amending that table prescribed in items (ii) and (iii) of that Article) and the provisions amending Appended Table III (4) (excluding the provisions amending that table prescribed in items (ii) and (iii) of that Article) apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date. machine translation, not official **第二項** 別表第三（一）の改正規定（附則第一条第二号に規定する同表の改正規定に限る。）、別表第三（二）の改正規定（同号に規定する同表の改正規定に限る。）及び別表第三（四）の改正規定（同号に規定する同表の改正規定に限る。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、平成二十一年一月一日以後に新法第二百二十条の規定により添付する同条に規定する計算書について適用し、同日前に旧法第二百二十条の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4209-24/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-2 The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), the provisions amending Appended Table III (2) (limited to the provisions amending that table prescribed in that item) and the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in that item) apply to the statements prescribed in Article 220 of the New Act that are attached pursuant to that Article on or after January 1, 2009, and the provisions then in force continue to govern the statements prescribed in Article 220 of the Former Act that were attached pursuant to that Article before that date. machine translation, not official **第三項** 別表第三（一）の改正規定（附則第一条第三号に規定する同表の改正規定に限る。）、別表第三（二）の改正規定（同号に規定する同表の改正規定に限る。）及び別表第三（四）の改正規定（同号に規定する同表の改正規定に限る。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、平成二十二年一月一日以後に新法第二百二十条の規定により添付する同条に規定する計算書について適用し、同日前に旧法第二百二十条の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4209-24/art-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-3 The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions amending that table prescribed in Article 1, item (iii) of the Supplementary Provisions), the provisions amending Appended Table III (2) (limited to the provisions amending that table prescribed in that item) and the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in that item) apply to the statements prescribed in Article 220 of the New Act that are attached pursuant to that Article on or after January 1, 2010, and the provisions then in force continue to govern the statements prescribed in Article 220 of the Former Act that were attached pursuant to that Article before that date. machine translation, not official **第四項** 新規則第八十三条第三項（配当等の支払調書）及び第九十七条第四項（名義人受領の配当所得等の調書）の規定並びに新規則別表第五（三）から別表第五（七）まで及び別表第八（二）に定める書式は、平成二十二年一月一日以後に新法第二百二十五条（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により提出し、又は交付するこれらの規定に規定する調書及び通知書について適用し、同日前に旧法第二百二十五条（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により提出し、又は交付したこれらの規定に規定する計算書及び調書については、なお従前の例による。 suppl-4209-24/art-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4 The provisions of Article 83, paragraph (3) (Payment Report on Dividends and Similar Income) and Article 97, paragraph (4) (Report on Dividend Income, etc. Received by the Person of Record) of the New Regulation, and the forms prescribed in Appended Table V (3) through Appended Table V (7) and Appended Table VIII (2) of the New Regulation, apply to the reports and written notices prescribed in Article 225 (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the New Act that are submitted or delivered pursuant to those provisions on or after January 1, 2010, and the provisions then in force continue to govern the statements and reports prescribed in Article 225 (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the Former Act that were submitted or delivered pursuant to those provisions before that date. machine translation, not official **第五項** 前各項に規定する書式は、当分の間、旧規則の相当の規定に定める計算書、調書又は通知書に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第五（三）から別表第五（七）まで及び別表第八（二）に準じて、記載したものをもってこれに代えることができる。 suppl-4209-24/art-11/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-5 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statements, reports or written notices prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (3) through Appended Table V (7) and Appended Table VIII (2) of the New Regulation. machine translation, not official **第六項** 施行日から平成二十一年十二月三十一日までの間における新規則別表第三（一）の表の備考及び別表第三（二）の表の備考の規定の適用については、新規則別表第三（一）の表の備考３中「配当等（源泉徴収選択口座内配当等に該当するもの及び」とあるのは「配当等（」と、新規則別表第三（二）の表の備考４中「限るものとし、源泉徴収選択口座内配当等に該当するものを除く」とあるのは「限る」と、「、同法」とあるのは「又は同法」と、「国外株式の配当等（源泉徴収選択口座内配当等に該当するものを除く。」とあるのは「国外株式の配当等（」と、「いう。）又は同法第９条の３の２第１項の規定の適用を受ける上場株式等の配当等」とあるのは「いう。）」と、「、国外株式の配当等又は上場株式等の配当等」とあるのは「又は国外株式の配当等」と、「、上場株式等の配当等にあつては同欄の「上場株式等の配当等（源泉徴収義務特例分）」をそれぞれ」とあるのは「それぞれ」と、「非課税適用分及び上場株式等の配当等の支払の取扱者への支払分」とあるのは「非課税適用分」と、「配当等又は同法第９条の３の２第１項の規定の適用を受ける上場株式等の配当等」とあるのは「配当等」とする。 suppl-4209-24/art-11/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-6 With regard to the application of the provisions of the Remarks to the table of Appended Table III (1) and the Remarks to the table of Appended Table III (2) of the New Regulation during the period from the Effective Date to December 31, 2009, in Note 3 of the Remarks to the table of Appended Table III (1) of the New Regulation, "dividends and similar income (those that fall under dividends and similar income in a withholding-selected account and" is deemed to be replaced with "dividends and similar income (", and in Note 4 of the Remarks to the table of Appended Table III (2) of the New Regulation, "limited to, and excluding those that fall under dividends and similar income in a withholding-selected account" is deemed to be replaced with "limited to", ", that Act" is deemed to be replaced with "or that Act", "dividends and similar income on foreign shares (excluding those that fall under dividends and similar income in a withholding-selected account." is deemed to be replaced with "dividends and similar income on foreign shares (", "is referred to.) or dividends and similar income on listed shares, etc. subject to the application of the provisions of Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "is referred to.)", ", dividends and similar income on foreign shares or dividends and similar income on listed shares, etc." is deemed to be replaced with "or dividends and similar income on foreign shares", ", and, for dividends and similar income on listed shares, etc., "Dividends and similar income on listed shares, etc. (portion subject to the special provisions on the obligation to withhold taxes)" in the same column, respectively" is deemed to be replaced with "respectively", "portion to which exemption from taxation applies and portion paid to the handler of payment of dividends and similar income on listed shares, etc." is deemed to be replaced with "portion to which exemption from taxation applies", and "dividends and similar income or dividends and similar income on listed shares, etc. subject to the application of the provisions of Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "dividends and similar income". machine translation, not official --- ## Cites - suppl-4209-24/art-11/par-1: 附則第一条第二号 → 所得税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4209-24/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 - suppl-4209-24/art-11/par-1: 第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4209-24/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 - suppl-4209-24/art-11/par-2: 附則第一条第二号 → 所得税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4209-24/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 - suppl-4209-24/art-11/par-3: 附則第一条第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4209-24/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 - suppl-4209-24/art-11/par-4: 新規則第八十三条第三項 → 所得税法施行規則 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83/par-3 · https://japanlaw.org/l/340M50000040011/art-83/par-3 - suppl-4209-24/art-11/par-4: 第九十七条第四項 → 所得税法施行規則 第九十七条第四項 (Article 97, paragraph (4)), art-97/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97/par-4 · https://japanlaw.org/l/340M50000040011/art-97/par-4 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4209-24/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-1 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4209-24/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-2 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4209-24/art-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-3 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4209-24/art-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 - 所得税法施行規則 附則第十一条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-098, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-099, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27